CHILD SUPPORT SCHEDULE
Including:
· Definitions and Standards
· Instructions
· Economic Table
· Worksheets
And
CHILD SUPPORT ORDER
SUMMARY REPORT FORM
Effective Dates:
Definitions & Standards September 1, 2000
Instructions September 1, 2000
Economic Table September 1, 2000
Worksheets September 1, 2000
State of Washington
1206 Quince Street SE
P.O. Box 41174
Olympia, WA 98504-1174
Order forms--24 hour voice mail Information--8 a.m.-5 p.m., Mon.-Fri.
Tel. (360) 705-5328 Merrie Gough, Legal Analyst
Internet--download forms 24 hours Tel. (360) 357-2128
http://www.courts.wa.gov/ Fax (360) 357-2127
E-mail, or
Child Support Hotline, State DSHS, 1 (800) 442-KIDS
Washington State Child Support Schedule
Definitions and Standards
DEFINITIONSUnless the context clearly requires otherwise, these definitions apply to the standards following this section.
Basic child support obligation: means the monthly child support obligation determined from the economic table based on the parties’ combined monthly net income and the number of children for whom support is owed.
Child support schedule: means the standards, economic table, worksheets and instructions, as defined in chapter 26.19 RCW.
Court: means a superior court judge, court commissioner and presiding and reviewing officers who administratively determine or enforce child support orders.
Deviation: means a child support amount that differs from the standard calculation.
Economic table: means the child support table for the basic support obligation provided in RCW 26.19.020.
Instructions: means the instructions developed by the Office of the Administrator for the Courts pursuant to RCW 26.19.050 for use in completing the worksheets.
Standards: means the standards for determination of child support as provided in chapter 26.19 RCW.
Standard calculation: means the presumptive amount of child support owed as determined from the child support schedule before the court considers any reasons for deviation.
Support transfer payment: means the amount of money the court orders one parent to pay to another parent or custodian for child support after determination of the standard calculation and deviations. If certain expenses or credits are expected to fluctuate and the order states a formula or percentage to determine the additional amount or credit on an ongoing basis, the term “support transfer payment” does not mean the additional amount or credit.
Worksheets: means the forms developed by the Office of the Administrator for the Courts pursuant to RCW 26.19.050 for use in determining the amount of child support.
APPLICATION STANDARDS
1. Application of the support schedule: The child support schedule shall be applied:
a. in each county of the state;
b. in judicial and administrative proceedings under titles 13, 26 and 74 RCW;
c. in all proceedings in which child support is determined or modified;
d. in setting temporary and permanent support;
e. in automatic modification provisions or decrees entered pursuant to RCW 26.09.100; and
f. in addition to proceedings in which child support is / determined for minors, to adult children who are dependent on their parents and for whom support is ordered pursuant to RCW 26.09.100.
The provisions of RCW 26.19 for determining child support and reasons for deviation from the standard calculation shall be applied in the same manner by the court, presiding officers and reviewing officers.
2. Written findings of fact supported by the evidence: An order for child support shall be supported by written findings of fact upon which the support determination is based and shall include reasons for any deviation from the standard calculation and reasons for denial of a party’s request for deviation from the standard calculation. RCW 26.19.035(2)
3. Completion of worksheets: Worksheets in the form developed by the Office of the Administrator for the Courts shall be completed under penalty of perjury and filed in every proceeding in which child support is determined. The court shall not accept incomplete worksheets or worksheets that vary from the worksheets developed by the Office of the Administrator for the Courts.
4. Court review of the worksheets and order: The court shall review the worksheets and the order setting child support for the adequacy of the reasons set forth for any deviation or denial of any request for deviation and for the adequacy of the amount of support ordered. Each order shall state the amount of child support calculated using the standard calculation and the amount of child support actually ordered. Worksheets shall be attached to the decree or order or if filed separately shall be initialed or signed by the judge and filed with the order.
INCOME STANDARDS
1. Consideration of all income: All income and resources of each parent’s household shall be disclosed and considered by the court when the court determines the child support obligation of each parent. Only the income of the parents of the children whose support is at issue shall be calculated for purposes of calculating the basic support obligation. Income and resources of any other person shall not be included in calculating the basic support obligation.
2. Verification of income: Tax returns for the preceding two years and current paystubs shall be provided to verify income and deductions. Other sufficient verification shall be required for income and deductions which do not appear on tax returns or paystubs.
3. Income sources included in gross monthly income: Monthly gross income shall include income from any source, including: salaries; wages; commissions; deferred compensation; overtime; contract-related benefits; income from second jobs; dividends; interest; trust income; severance pay; annuities; capital gains; pension retirement benefits; workers’ compensation; unemployment benefits; spousal maintenance actually received; bonuses; social security benefits and disability insurance benefits.
Veterans’ disability pensions: Veterans’ disability pensions or regular compensation for disability incurred in or aggravated by service in the United States armed forces paid by the Veterans’ Administration shall be disclosed to the court. The court may consider either type of compensation as disposable income for purposes of calculating the child support obligation.
4. Income sources excluded from gross monthly income: The following income and resources shall be disclosed but shall not be included in gross income: income of a new spouse or income of other adults in the household; child support received from other relationships; gifts and prizes; temporary assistance for needy families; Supplemental Security Income; general assistance and food stamps. Receipt of income and resources from temporary assistance for needy families, Supplemental Security Income, general assistance and food stamps shall not be a reason to deviate from the standard calculation.
VA aid and attendant care: Aid and attendant care payments to prevent hospitalization paid by the Veterans Administration solely to provide physical home care for a disabled veteran, and special compensation paid under 38 U.S.C. Sec. 314(k) through (r) to provide either special care or special aids, or both to assist with routine daily functions shall be disclosed. The court may not include either aid or attendant care or special medical compensation payments in gross income for purposes of calculating the child support obligation or for purposes of deviating from the standard calculation.
Other aid and attendant care: Payments from any source, other than veterans’ aid and attendance allowance or special medical compensation paid under 38 U.S.C. Sec. 314(k) through (r) for services provided by an attendant in case of a disability when the disability necessitates the hiring of the services or an attendant shall be disclosed but shall not be included in gross income and shall not be a reason to deviate from the standard calculation.
5. Determination of net income: The following expenses shall be disclosed and deducted from gross monthly income to calculate net monthly income: federal and state income taxes (see the following paragraph); federal insurance contributions act deductions (FICA); mandatory pension plan payments; mandatory union or professional dues; state industrial insurance premiums; court-ordered spousal maintenance to the extent actually paid; up to two thousand dollars per year in voluntary pension payments actually made if the contributions were made for the two tax years preceding the earlier of the tax year in which the parties separated with intent to live separate and apart or the tax year in which the parties filed for dissolution; and normal business expenses and self-employment taxes for self-employed persons. Justification shall be required for any business expense deduction about which there is a disagreement. Items deducted from gross income shall not be a reason to deviate from the standard calculation.
Allocation of tax exemptions: The parties may agree which parent is entitled to claim the child or children as dependents for federal income tax exemptions. The court may award the exemption or exemptions and order a party to sign the federal income tax dependency exemption waiver. The court may divide the exemptions between the parties, alternate the exemptions between the parties or both. / 6. Imputation of income: The court shall impute income to a parent when the parent is voluntarily unemployed or voluntarily underemployed. The court shall determine whether the parent is voluntarily underemployed or voluntarily unemployed based upon that parent’s work history, education, health and age or any other relevant factors. A court shall not impute income to a parent who is gainfully employed on a full-time basis, unless the court finds that the parent is voluntarily underemployed and finds that the parent is purposely underemployed to reduce the parent’s child support obligation. Income shall not be imputed for an unemployable parent. Income shall not be imputed to a parent to the extent the parent is unemployed or significantly underemployed due to the parent’s efforts to comply with court-ordered reunification efforts under chapter 13.34 RCW or under a voluntary placement agreement with an agency supervising the child. In the absence of information to the contrary, a parent’s imputed income shall be based on the median income of year-round full-time workers as derived from the United States Bureau of Census, current population reports, or such replacement report as published by the Bureau of Census. (See “Approximate Median Net Monthly Income” chart on page 5.)
ALLOCATION STANDARDS
1. Basic child support: The basic child support obligation derived from the economic table shall be allocated between the parents based on each parent’s share of the combined monthly net income.
2. Health care expenses: Ordinary health care expenses are included in the economic table. Monthly health care expenses that exceed 5 percent of the basic support obligation shall be considered extraordinary health care expenses. Extraordinary health care expenses shall be shared by the parents in the same proportion as the basic support obligation.
3. Day care and special child rearing expenses: Day care and special child rearing expenses, such as tuition and long distance transportation costs to and from the parents for visitation purposes, are not included in the economic table. These expenses shall be shared by the parents in the same proportion as the basic child support obligation. RCW 26.19.080
4. The court may exercise its discretion to determine the necessity for and the reasonableness of all amounts ordered in excess of the basic child support obligation.
LIMITATIONS STANDARDS
1. Limit at 45 percent of a parent’s net income:
Neither parent’s total child support obligation may exceed 45 percent of net income except for good cause shown. Good cause includes but is not limited to possession of substantial wealth, children with day care expenses, special medical need, educational need, psychological need and larger families.
2. Income below six hundred dollars: When combined monthly net income is less than six hundred dollars, a support order of not less than twenty-five dollars per child per month shall be entered for each parent unless the obligor parent establishes that it would be unjust or inappropriate to do so in that particular case. The decision whether there is a sufficient basis to go below the
presumptive minimum payment must take into consideration the best interests of the child and circumstances of each parent. Such circumstances can include comparative hardship to the affected households, assets or liabilities, and earning capacity.
Basic subsistence limitation: A parent’s support obligation shall not reduce his or her net income below the need standard for one person established pursuant to RCW 74.04.770, except for the presumptive minimum payment of twenty-five dollars per child per month or in cases where the court finds reasons for deviation. This section shall not be construed to require monthly substantiation of income. (See www.nwjustice.org for the “Washington State Need Standard Chart.”)
3. Income above five thousand and seven thousand dollars: In general setting support under this paragraph does not constitute a deviation. The economic table is presumptive for combined monthly net incomes up to and including five thousand dollars. When combined monthly net income exceeds five thousand dollars, support shall not be set at an amount lower than the presumptive amount of support set for combined monthly net incomes of five thousand dollars unless the court finds a reason to deviate below that amount. The economic table is advisory but not presumptive for combined monthly net income that exceeds five thousand dollars. When combined monthly net income exceeds seven thousand dollars, the court may set support at an advisory amount of support set for combined monthly net incomes between five thousand and seven thousand dollars or the court may exceed the advisory amount of support for combined monthly net income of seven thousand dollars upon written findings of fact.
DEVIATION STANDARDS
1. Reasons for deviation from the standard calculation include but are not limited to the following:
a. Sources of income and tax planning: The court may deviate from the standard calculation after consideration of the following:
i. Income of a new spouse if the parent who is married to the new spouse is asking for a deviation based on any other reason. Income of a new spouse is not, by itself, a sufficient reason for deviation;
ii. Income of other adults in the household if the parent who is living with the other adult is asking for a deviation based on any other reason. Income of the other adults in the household is not, by itself, a sufficient reason for deviation;
iii. Child support actually received from other relationships;
iv. Gifts;
v. Prizes;
vi. Possession of wealth, including but not limited to savings, investments, real estate holdings and business interests, vehicles, boats, pensions, bank accounts, insurance plans or other assets;